Why should receiving reports be pre numbered? What assertion would an auditor test using the receiving reports,

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Why should receiving reports be pre numbered? What assertion would an auditor test using the receiving reports, and how would the auditor do this?

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Auditing and Assurance Services

ISBN: 978-1260152166

7th edition

Authors: Timothy Louwers, Allen Blay, David Sinason, Jerry Strawser, Jay Thibodeau

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